1995 (3) TMI 262

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..... [Order per : K.S. Venkataramani, Member (T)]. The matter was initially mentioned by the Learned Counsel, Mrs. Archana Wadhwa saying that this matter was originally listed for 22nd March, 1995 and had been got adjourned on her request to 30th March, 1995. The Learned Counsel submitted that on 30th March, 1995, she may not be in a position to appear before the Tribunal. The Learned Counsel p .....

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..... e case of Jai Industries and Others v. Collector of Central Excise, reported in 1993 (68) E.L.T. 475. In the Jai Industries case the Tribunal had held that there is nothing in Notification 175/86 which makes it obligatory to avail the benefit of MODVAT Credit even if a declaration has been filed to that effect. The Tribunal held that the mere fact that the appellants paid duty at the concessional .....

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